DSL Properties Pvt. Ltd. v. DCIT

33 Taxmann.com 420High Court2013#4677 most cited

What is DSL Properties Pvt. Ltd. v. DCIT authority for?

Initiating proceedings under section 153C requires the Assessing Officer to record satisfaction that seized documents belong to a person other than the searched person. This recording of satisfaction is a mandatory prerequisite for assuming jurisdiction under section 153C.

25

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2017 to 2023.

Also referred to as

DSL Properties Pvt. Ltd. v. DCIT · section 153C · section 132 · satisfaction note · documents seized · jurisdiction · prerequisite · searched person · AO satisfaction

Issues it is cited on

section 132(4a)(i)section 153c(1)section 132(1)section 153(1)section 149documents seizedsatisfaction notesection 132ainterest u/s 234binterest u/s 234asection 127section 151

Judgments citing DSL Properties Pvt. Ltd. v. DCIT

Diwakar N Shetty, Mumbai vs. ACIT Cen Cir 34, Mumbai

The appeal of the assessee is allowed for statistical purposes in terms of our aforesaid observations

ITA 7309/MUM/2014[2004-05]Status: DisposedITAT Mumbai07 Apr 2017AY 2004-05

Bench: Shri B.R. Baskaran, Am & Shri Ravish Sood,Jm आयकरअपीलसं./I.T.A. No. 7309/Mum/2014 (निर्धारणवर्ा / Assessment Year: 2004-05) Mr. Diwakar N. Shetty Acit Central Circle-34, 51A, Room No. 12, Mumbai Dhan Laxmi Apartment Mahakali Caves Road, Andheri (East) ; Mumbai-400 093 स्थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaips6919E (Appellant) : ( Respondent) अपीलाथीकीओरसे/ Appellant By : Shri. V.G. Ginte प्रत्यथीकीओरसे/Respondent By : Shri. Purushottam Kumar (Sr. D.R) सुनवाईकीतारीख/ : 12/01/2017 Date Of Hearing घोषणाकीतारीख/ : 07/04/2017 Date Of Pronouncement आदेश / O R D E R

For Appellant: Shri. V.G. GinteFor Respondent: Shri. Purushottam Kumar
Section 132(1)Section 143(2)Section 144Section 153ASection 153CSection 68

…P a g e | 1 IN THE INCOME TAX APPELLATE TRIBUNAL “D”BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN, AM AND SHRI RAVISH SOOD,JM आयकरअपीलसं./I.T.A. No. 7309/Mum/2014 (निर्धारणवर्ा / Assessment Year: 2004-05) Mr. Diwakar N. Shetty ACIT Central Circle-34, 51A, Room No. 12, Mumbai Dhan Laxmi Apartment Mahakali Caves Road, Andheri (East) ; Mumbai-400 093 स्थायीलेखासं./जीआइआरसं./PAN/GIR No. AAIPS6919E (Appellant) : ( Respondent) अपीलाथीकीओरसे/ Appellant by : Shri. V.G. Ginte प्रत्यथीकीओरसे/Respondent by : Shri. Purushottam Kumar (Sr. D.R) सुनवाईकीतारीख/ : 12/01/2017 Date of Hearing घोषणाकीतारीख/ : 07/04/2017 Date of Prono…

M/S. Global Televenture Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the 4 Appeals filed by the Assessee stand allowed

ITA 1341/DEL/2014[2004-05]Status: DisposedITAT Delhi07 Apr 2017AY 2004-05

Bench: Shri H.S. Sidhu & Shri O.P. Kant

For Appellant: Sh. Sudesh Garg, AdvFor Respondent: Sh. A.K.Saroha, CIT(DR)
Section 132Section 14ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.A. No.1245/DEL/2014 A.Y. : 2005-2006 M/S GLOBAL REALTY VS. DCIT, CENTRAL CIRCLE-12, CREATIONS LTD., ARA CENTRE, JHANDEWALAN (FORMERLY KNOWN AS EXTN., M/SHIGHLAND DEVELOPERS NEW DELHI PVT. LTD.), 12, RING ROAD, LAJPAT NAGAR-IV, NEW DELHI -110024 (PAN:AAACH1604E) (APPELLANT) (RESPONDENT) AND I.T.A. Nos.1335-1336/DEL/2014 A.YRS. : 2003-04 & 2004-05 M/S GLOBAL HERITAGE VS. DCIT, CENTRAL CIRCLE-12, VENTURE LTD., ARA CENTRE, JHANDEWALAN (FORMERLY KNOWN AS M/S EXTN., KRIS…

M/S. Global Heritage Venture Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the 4 Appeals filed by the Assessee stand allowed

ITA 1336/DEL/2014[2004-05]Status: DisposedITAT Delhi07 Apr 2017AY 2004-05

Bench: Shri H.S. Sidhu & Shri O.P. Kant

For Appellant: Sh. Sudesh Garg, AdvFor Respondent: Sh. A.K.Saroha, CIT(DR)
Section 132Section 14ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.A. No.1245/DEL/2014 A.Y. : 2005-2006 M/S GLOBAL REALTY VS. DCIT, CENTRAL CIRCLE-12, CREATIONS LTD., ARA CENTRE, JHANDEWALAN (FORMERLY KNOWN AS EXTN., M/SHIGHLAND DEVELOPERS NEW DELHI PVT. LTD.), 12, RING ROAD, LAJPAT NAGAR-IV, NEW DELHI -110024 (PAN:AAACH1604E) (APPELLANT) (RESPONDENT) AND I.T.A. Nos.1335-1336/DEL/2014 A.YRS. : 2003-04 & 2004-05 M/S GLOBAL HERITAGE VS. DCIT, CENTRAL CIRCLE-12, VENTURE LTD., ARA CENTRE, JHANDEWALAN (FORMERLY KNOWN AS M/S EXTN., KRIS…

M/S. Global Heritage Venture Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the 4 Appeals filed by the Assessee stand allowed

ITA 1335/DEL/2014[2003-04]Status: DisposedITAT Delhi07 Apr 2017AY 2003-04

Bench: Shri H.S. Sidhu & Shri O.P. Kant

For Appellant: Sh. Sudesh Garg, AdvFor Respondent: Sh. A.K.Saroha, CIT(DR)
Section 132Section 14ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.A. No.1245/DEL/2014 A.Y. : 2005-2006 M/S GLOBAL REALTY VS. DCIT, CENTRAL CIRCLE-12, CREATIONS LTD., ARA CENTRE, JHANDEWALAN (FORMERLY KNOWN AS EXTN., M/SHIGHLAND DEVELOPERS NEW DELHI PVT. LTD.), 12, RING ROAD, LAJPAT NAGAR-IV, NEW DELHI -110024 (PAN:AAACH1604E) (APPELLANT) (RESPONDENT) AND I.T.A. Nos.1335-1336/DEL/2014 A.YRS. : 2003-04 & 2004-05 M/S GLOBAL HERITAGE VS. DCIT, CENTRAL CIRCLE-12, VENTURE LTD., ARA CENTRE, JHANDEWALAN (FORMERLY KNOWN AS M/S EXTN., KRIS…

M/S. Global Realty Creations Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the 4 Appeals filed by the Assessee stand allowed

ITA 1245/DEL/2014[2005-06]Status: DisposedITAT Delhi07 Apr 2017AY 2005-06

Bench: Shri H.S. Sidhu & Shri O.P. Kant

For Appellant: Sh. Sudesh Garg, AdvFor Respondent: Sh. A.K.Saroha, CIT(DR)
Section 132Section 14ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.A. No.1245/DEL/2014 A.Y. : 2005-2006 M/S GLOBAL REALTY VS. DCIT, CENTRAL CIRCLE-12, CREATIONS LTD., ARA CENTRE, JHANDEWALAN (FORMERLY KNOWN AS EXTN., M/SHIGHLAND DEVELOPERS NEW DELHI PVT. LTD.), 12, RING ROAD, LAJPAT NAGAR-IV, NEW DELHI -110024 (PAN:AAACH1604E) (APPELLANT) (RESPONDENT) AND I.T.A. Nos.1335-1336/DEL/2014 A.YRS. : 2003-04 & 2004-05 M/S GLOBAL HERITAGE VS. DCIT, CENTRAL CIRCLE-12, VENTURE LTD., ARA CENTRE, JHANDEWALAN (FORMERLY KNOWN AS M/S EXTN., KRIS…